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  1. Since IFAC issued the International Standards: 2019 Global Status Report, IFAC member organizations have continued to progress the adoption of international standards, which ultimately supports greater economic growth and financial market stability. This is especially important and noteworthy given that the last few years were exceptionally difficult as the world responded to and recovered from the COVID pandemic. As was true in the 2019 report, over 90% of IFAC member jurisdictions continue to use international standards on accounting, audit, education, and ethics, as well as inspection and enforcement benchmarks. أضغط على الرابط لزيارة موقع الخبر
  2. Since IFAC issued the International Standards: 2019 Global Status Report, IFAC member organizations have continued to progress the adoption of international standards, which ultimately supports greater economic growth and financial market stability. This is especially important and noteworthy given that the last few years were exceptionally difficult as the world responded to and recovered from the COVID pandemic. As was true in the 2019 report, over 90% of IFAC member jurisdictions continue to use international standards on accounting, audit, education, and ethics, as well as inspection and enforcement benchmarks. أضغط على الرابط لزيارة موقع الخبر
  3. Subtitle: Anti-Money Laundering, The Basics, Installment 9 - Tools to Fight BackPublished: Tue, 2022-08-09Items: ფულის გათეთრების საწინააღმდეგო პოლიტიკა: საფუძვლები - ნაწილი 9: საბრძოლო ინსტრუმენტებიDisable Login Requirement: 0Issues, Insights & Interest Areas: Public Policy & RegulationLanguage: GeorgianPublication Type: Guidance & Support ToolsTranslationSource: IFACED Status: أضغط على الرابط لزيارة موقع الخبر
  4. Subtitle: My test publications subtitleTranslated By: My test translated by fieldPublished: Tue, 2022-08-09Items: Manuel des Normes Comptables Internationales du Secteur Public Edition 2013, Volume I Image: ISBN: My test ISBNEmbed Code: <iframe frameborder="0" scrolling="no" marginheight="0" marginwidth="0"width="534" height="300" type="text/html" src="https://www.youtube.com/embed/DBXH9jJRaDk?autoplay=0&fs=0&iv_load_policy=3&showinfo=0&rel=0&cc_load_policy=0&start=0&end=0&origin=http://youtubeembedcode.com"><div><small><a href="https://youtubeembedcode.com/pl/">youtubeembedcode pl</a></small></div><div><small><a href="https://spelstopp.net/">Spelstopp.net</a></small></div></iframe>Disable Login Requirement: 0Issues, Insights & Interest Areas: Adoption & ImplementationLanguage: EnglishPublication Type: Adoption of New StandardsSource: Accountability.Now.Meta Title: My test Meta TitleED Status: أضغط على الرابط لزيارة موقع الخبر
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  7. IFAC welcomes the opportunity to contribute to the public consultation on Draft European Sustainability Reporting Standards (the “Draft ESRS”) addressing a broad range of ESG or sustainability-related topics (the “Consultation”). As the global voice of the accountancy profession, IFAC represents over 180 Professional Accountancy Organizations in 135 jurisdictions, thereby representing over three million professional accountants. As such, our goal is to bring an international perspective to this Consultation and to encourage identification of areas for alignment between global climate and sustainability-related reporting requirements (i.e., those being developed by the International Sustainability Standards Board, ISSB) and those of the European Union and other major jurisdictional initiatives such as the United States. Jurisdictional requirements should align with and compliment the requirements of a comprehensive global baseline of disclosure requirements that will be the focus of the ISSB for global capital markets. أضغط على الرابط لزيارة موقع الخبر
  8. Date: Thu, 2022-08-04The Fast Future With IFAC is a conversational podcast series that features innovative SMP practitioners sharing how they’re adapting to the rapidly changing global economy. Episode three features a conversation with Paul Redmond, an Irish professional accountant. His firm, RDA Accountants Limited, has four offices across Ireland. He has a wide range of experiences and expertise, including the digitalization of accounting practices. Issues, Insights & Interest Areas: SME & SMP IssuesLanguage: EnglishNews Type: PodcastsNews AlertsSource: IFACHide Banner: 1File: /modules/file/icons/audio-x-generic.png Ep-04_Paul-Redmond_Final-Audio.mp3Title: The Fast Future With IFAC: Episode 4أضغط على الرابط لزيارة موقع الخبر
  9. The Fast Future With IFAC is a conversational podcast series that features innovative SMP practitioners sharing how they’re adapting to the rapidly changing global economy. Episode three features a conversation with Paul Redmond, and Irish professional accountant. His firm, RDA Accountants Limited, has four offices across Ireland. He has a wide range of experiences and expertise -- including the digitalization of accounting practices. IFAC principal Kristy Illuzzi spoke with Paul about a range of pressing topics for SMPs, including: Going digital with his firm Building trust and enabling sustainability Steppng into advisory services Building strong relationships with clients Click below or visit IFAC's iTunes podcast channel to listen to this episode. Be sure to subscribe to catch our next conversation with an innovative practitioner, coming soon. (Back to the Fast Future With IFAC homepage.) أضغط على الرابط لزيارة موقع الخبر
  10. The IFAC SMP Advisory Group (SMPAG) welcomes the opportunity to provide input to the International Ethics Standards Board for Accountants (IESBA) Strategy Survey 2022. Overall, the SMPAG supports the IESBA's focus on developments in sustainability reporting and assurance in its next strategy period. The SMPAG supports the IESBA in exploring its potential role and actions - which might not necessarily involve additional standard setting, but rather non-authoritative guidance. The SMPAG supports the IESBA exploring the concept of expanding the scope of the Code to cover assurance service providers other than PAPPs, but caution that it should proceed carefully. An additional concern is that recent projects have had a very strong public interest entity (PIE) focus, and the SMPAG would ask the Board to ensure that non-PIEs are considered during outreach (in particular in relation to sustainability) and that scalability is considered with any new projects that are introduced. The SMPAG also believes there may be a decrease in adoption rates due to the pace of change and complexity of recently issued changes, which should be strategic focus of the Board. أضغط على الرابط لزيارة موقع الخبر
  11. 58% of global companies obtained ESG assurance in 2020 Assurance engagements were mostly limited in scope 61% of ESG assurance services were performed by professional accounting firms, with substantial variation in practice within different jurisdictions The number of global companies obtaining independent assurance on their environmental, social and governance (ESG) information increased from 51% to 58% in 2020, compared to the previous year, according to new data from the International Federation of Accountants (IFAC), American Institute of CPAs (AICPA) and Chartered Institute of Management Accountants (CIMA), the latter two of which represent the unified voice of the Association of International Certified Professional Accountants. The 2020 information released today is an update to the accounting bodies’ inaugural study last year that examined global trends in both sustainability-related reporting and its assurance. This latest update offers the first benchmark of progress relative to the original data. A follow-up study that incorporates 2021 information is expected to be released at a later date. When it comes to ESG assurance, 82% of engagements were limited in scope in 2020, essentially the same as in 2019 (83%). Some 61% of assurance engagements were performed by audit firms on a global basis, a slight decline from the previous year (63%). Jurisdictions with some of the highest rates of assurance performed by professional accountants include Australia, France, Italy, Germany and Spain. In other countries, including South Korea, the United Kingdom and the United States, most assurance engagements are conducted by service providers outside of the accountancy profession. Professional accountants have high professional standards, including independence, and are subject to regulatory oversight, which is critical in this space. On the reporting side, the study found 92% of global companies provided some ESG data to investors, either through integrated, annual or standalone reports. The use of, or reference to, Sustainability Accounting Standards Board (SASB) standards more than doubled in 2020. This is important because new disclosure proposals from the International Sustainability Standards Board (ISSB) include and build upon SASB standards. (SASB’s parent organization, The Value Reporting Foundation, will consolidate into the IFRS Foundation on Aug. 1, 2022, to support the work of the ISSB.) “It’s encouraging to see continued high levels of reporting on sustainability information and an overall increase in assurance globally,” said IFAC CEO Kevin Dancey. “But our research tells us that 80% of companies are using multiple frameworks or standards, which results in data that is not consistent, comparable or decision-useful for investors, stakeholders or society at large. Sustainability reporting and assurance will only reach its full potential when it is based on a harmonized global system led by the International Sustainability Standards Board’s comprehensive baseline of disclosure.” The 2020 study data also shows 89% of companies presented at least some information in each of four categories: greenhouse gasses, other environmental factors, social and governance. Yet only 43% provided assurance for all four categories. The most common area for independent assurance was greenhouse gases (95%). Seventy percent of global companies that engaged a professional accounting firm to perform the ESG assurance engagement chose the firm that audits their financial statements. “High-quality reporting requires high-quality assurance,” said Susan S. Coffey, CPA, CGMA, AICPA & CIMA’s CEO of public accounting. “Auditors already have a holistic view of a company’s risk profile, structure and processes, so it makes sense for that firm to also engage in ESG assurance. Professionally qualified and licensed accountants have the requisite expertise, objectivity, integrity and commitment to professional standards that are essential for instilling trust in ESG reporting.” أضغط على الرابط لزيارة موقع الخبر
  12. The International Auditing and Assurance Standards Board (IAASB) has issued a non-authoritative publication to address some of the common questions related to reporting going concern matters in the auditor’s report. Specifically, the publication focuses on the use of and interrelationship of the Material Uncertainty Related to Going Concern and Key Audit Matters sections, and the Emphasis of Matter paragraphs, in an auditor’s report prepared in accordance with the International Standards on Auditing (ISAs). This publication does not amend or override the International Standards on Auditing, the texts of which alone are authoritative. Reading the publication is not a substitute for reading the ISAs. أضغط على الرابط لزيارة موقع الخبر
  13. This non-authoritative Frequently Asked Questions publication addresses some of the common questions related to reporting going concern matters in the auditor’s report. Specifically, the publication focuses on the use of and interrelationship of the Material Uncertainty Related to Going Concern and Key Audit Matters sections, and the Emphasis of Matter paragraphs, in an auditor’s report prepared in accordance with the International Standards on Auditing (ISAs). This publication does not amend or override the International Standards on Auditing, the texts of which alone are authoritative. Reading the publication is not a substitute for reading the ISAs. أضغط على الرابط لزيارة موقع الخبر
  14. Subtitle: The State of Play in Sustainability AssuranceTranslated By: Published: Fri, 2022-07-29Items: 지속가능성 정보 인증 현황ISBN: Embed Code: Disable Login Requirement: 0Issues, Insights & Interest Areas: Development of the ProfessionGovernance & SustainabilityLanguage: KoreanPublication Type: Surveys & ReportsTranslationSource: IFACMeta Title: ED Status: Admin emails: Due Date Emails: أضغط على الرابط لزيارة موقع الخبر
  15. Subtitle: Anti-Money Laundering, The Basics, Installment 9 - Tools to Fight BackTranslated By: Published: Fri, 2022-07-29Items: Publicación 9: Herramientas para defenderse, de la serie Antilavado de dinero: conceptos básicosISBN: Embed Code: Disable Login Requirement: 0Issues, Insights & Interest Areas: Public Policy & RegulationLanguage: Spanish-Latin AmericaPublication Type: Guidance & Support ToolsTranslationSource: IFACMeta Title: ED Status: Admin emails: Due Date Emails: أضغط على الرابط لزيارة موقع الخبر
  16. Subtitle: Anti-Money Laundering, The Basics, Installment 8 - Crime TrendsTranslated By: Published: Fri, 2022-07-29Items: Publicación 8: Tendencias delictivas, de la serie Antilavado de dinero: conceptos básicosISBN: Embed Code: Disable Login Requirement: 0Issues, Insights & Interest Areas: Public Policy & RegulationLanguage: Spanish-Latin AmericaPublication Type: Guidance & Support ToolsTranslationSource: IFACMeta Title: ED Status: Admin emails: Due Date Emails: أضغط على الرابط لزيارة موقع الخبر
  17. Subtitle: Anti-Money Laundering, The Basics Installment 7 - Virtual AssetsPublished: Fri, 2022-07-29Items: Publicación 7: Activos virtuales, de la serie Antilavado de dinero: conceptos básicosDisable Login Requirement: 0Issues, Insights & Interest Areas: Public Policy & RegulationLanguage: Spanish-Latin AmericaPublication Type: Guidance & Support ToolsTranslationSource: IFACED Status: أضغط على الرابط لزيارة موقع الخبر
  18. IFAC welcomes the opportunity to comment on the International Sustainability Standards Board’s (ISSB) Exposure Draft addressing general requirements for disclosure of sustainability-related financial information (the “Exposure Draft”). As the global voice of the accountancy profession, IFAC represents over 180 Professional Accountancy Organizations in 135 jurisdictions, thereby representing over three million professional accountants. As such, our perspective on this consultation—like that of the ISSB—is global in scope, while also taking into consideration important jurisdictional activities (i.e., such as that in the United States and the European Union, among others) that must align with and compliment the requirements for a comprehensive global baseline of disclosure requirements that will be the focus of the ISSB’s work. أضغط على الرابط لزيارة موقع الخبر
  19. IFAC welcomes the opportunity to comment on the International Sustainability Standards Board’s (ISSB) Exposure Draft addressing climate-related disclosures (the “Exposure Draft”). As the global voice of the accountancy profession, IFAC represents over 180 Professional Accountancy Organizations in 135 jurisdictions, thereby representing over three million professional accountants. As such, our perspective to this consultation—like that of the ISSB—is global in scope, while also taking into consideration important jurisdictional activities (i.e., such as that in the United States and the European Union, among others) that must align with and compliment the requirements for a comprehensive global baseline of disclosure requirements that will be the focus of the ISSB’s work. أضغط على الرابط لزيارة موقع الخبر
  20. The State of Play in Reporting and Assurance of Sustainability Information: Update 2019-2020 Data & Analysis is designed to update understanding (based on 2020 reporting) of market practice for the assurance of environmental, social, and governance (ESG or sustainability) information, globally. This report is an update to the The State of Play in Sustainability Assurance report published in July 2021. أضغط على الرابط لزيارة موقع الخبر
  21. This guide focuses on the more substantial changes that were made to International Standard on Auditing 315 (Revised 2019) and will help stakeholders understand and apply the revised standard as intended. ISA 315 (Revised 2019) is effective for audits of financial statements for periods beginning on or after December 15, 2021. This publication does not amend or override ISA 315 (Revised 2019), the text of which alone is authoritative. Reading this publication is not a substitute for reading the standard. أضغط على الرابط لزيارة موقع الخبر
  22. The International Auditing and Assurance Standards Board (IAASB) today released its First-Time Implementation Guide for ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement. The guide focuses on the more substantial changes that were made to International Standard on Auditing (ISA) 315 (Revised 2019) and will help stakeholders understand and apply the revised standard as intended. ISA 315 (Revised 2019) is effective for audits of financial statements for periods beginning on or after December 15, 2021. This publication does not amend or override ISA 315 (Revised 2019), the text of which alone is authoritative. Reading this publication is not a substitute for reading the standard. أضغط على الرابط لزيارة موقع الخبر
  23. The International Auditing and Assurance Standards Board (IAASB) has submitted a response to the International Sustainability Standards Board (ISSB) on its exposure drafts on sustainability- and climate-related disclosures. In its response, the IAASB noted the importance of reliable, high-quality, globally consistent sustainability reporting that investors and regulators are able to trust. “The reliability and quality of sustainability reporting and supporting investors’ and regulators’ trust in the sustainability information hinge on the effectiveness of the external reporting supply chain,” noted IAASB Chair Tom Seidenstein. “As in financial reporting, external assurance has a key role in contributing to reporting reliability and investor confidence. This is why the IAASB’s feedback focuses on the ability of practitioners to obtain assurance on an entity’s sustainability reporting prepared in accordance with the ISSB draft standards, and why we’re committed to collaborating with and supporting the ISSB.” The IAASB highlighted the value of long-term cooperation between the IAASB and ISSB, as well as the International Ethics Standards Board for Accountants, to strengthen the connectivity between sustainability reporting external sustainability assurance, and ethical standards—especially as standards become increasingly refined and enhanced. External assurance should play a crucial role in enabling organizations to demonstrate that the sustainability information reported is reliable and credible. The IAASB has begun its journey to sustainability reporting assurance standards: at the June 2022 IAASB meeting, the IAASB committed to its next steps in developing a bespoke assurance standard for sustainability reporting. This journey to enhanced sustainability assurance standards was noted recently by the Financial Stability Board’s decision to include the IAASB’s work in its Climate Roadmap. About the IAASB The International Auditing and Assurance Standards Board develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org. أضغط على الرابط لزيارة موقع الخبر
  24. The IAASB submitted this comment letter to the International Sustainability Standards Board on its exposure drafts on sustainability- and climate-related disclosures. In its response, the IAASB noted the importance of reliable, high-quality, globally consistent sustainability reporting that investors and regulators are able to trust. The IAASB also highlighted the value of long-term cooperation between the IAASB and ISSB, as well as the International Ethics Board for Accountants, to strengthen the connectivity between sustainability reporting external sustainability assurance, and ethical standards—especially as standards become increasingly refined and enhanced. External assurance should play a crucial role in enabling organizations to demonstrate that the sustainability information reported is reliable and credible. The IAASB has begun its journey to sustainability reporting assurance standards: at the June 2022 IAASB meeting, the IAASB committed to its next steps in developing a bespoke assurance standard for sustainability reporting. This journey to enhanced sustainability assurance standards was noted recently by the Financial Stability Board’s decision to include the IAASB’s work in its Climate Roadmap. أضغط على الرابط لزيارة موقع الخبر
  25. The International Federation of Accountants (IFAC) is seeking user feedback via a brief survey that will help shape phase two of its digital platform, e-International Standards (eIS). The anonymous survey allows users to rank which features they would like to see in future updates to the platform, and even includes a space to suggest ideas. Since its launch in November 2021, eIS has provided over 30,000 stakeholders digital access to standards and resources developed by the International Auditing and Assurance Standards Board (IAASB), the International Ethics Standards Board for Accountants (IESBA), and the International Public Sector Accounting Standards Board (IPSASB). IFAC intends to consistently evolve the platform to meet user needs and will take into consideration all survey responses when moving forward with the product. The survey closes on August 31, 2022. Access the e-International Standards platform here. أضغط على الرابط لزيارة موقع الخبر
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